The Internal Revenue service relies (wrongfully of course) almost entirely on only two code sections to justify its claim that everyone owes an income tax on every penny earned in their lifetime.


Those Sections are Section 1 and Section 61.  Since the truth about Section 61 is already well exposed, this article will address the problems with
Section 1.


If we examine Section 1 itself we see that there is consistently a tax imposed on “taxable income in each of the Section 1 subsections;


       Section 1.  Tax Imposed

(a) Married individuals filing joint returns and surviving spouses.
     There is hereby imposed on the taxable income of -

(1) every married individual (as defined in Section 7703) who makes a single return jointly with his spouse under Section 6013, and
(2) every surviving spouse (as defined in Section 2(a)),… 


(b) Heads of households.
      There is hereby imposed on the taxable income of every head of a household …


(c) Unmarried individuals (other than surviving spouses and heads of households).    
     There is hereby imposed on the taxable income of every individual…who is not a  
     married individual…






         NOTE: that neither individuals, persons nor property are the actual subject of this Section 1 tax, but


         NOTE: that while there is a tax imposed on individuals, they are not specifically identified.


         NOTE: that this statute does not state how the tax is to be collected, or by whom.


         NOTE: that this statute does not say how the tax is to be paid, or by whom.


         NOTE: that this statute does not say who is liable for the payment of the tax imposed.


         NOTE: that this statute does not specify what FORM is required by law to be filed by the individual in order to lawfully fulfill any obligation that may exist to pay the tax imposed.


Leaving you (the reader), if you are uninformed or misinformed about the constitutional limits of the federal taxing power,  to assume that:


1.      You are the “individual”, when you are not. The individual persons are identified in law at Sections 1441 and 1442.


2.     The tax is imposed directly, when it is not.  The tax is indirect, not direct according to the Supreme Court.


3.      You have “taxable income”, when you do not because YOUR INCOME IS UNTOUCHABLE under the Constitution.

4.      You must file a return reporting such, when you should not.

5.      You are liable directly for the tax imposed, when you are not.

6.      You must pay the tax yourself, when under the law you do not.

7.      Form 1040 is the return required under the law, when under the law it is not.



None of these assumptions, which you are induced and encouraged to make by your government,  are valid assumptions.  And of course, it not legitimate to assume anything about the law into existence, when it is never actually written in the law, under the real provisions of it.